This article analyses the legal framework governing ITC and Place of Supply, explains how GSTR-2B logic results in denial of ITC in genuine cases, highlights the inconsistency between portal validation and statutory provisions, and suggests practical remedies for taxpayers facing audit and departmental scrutiny.
Article Examines corporate separateness in Indian insolvency, group insolvency challenges under the IBC, and the need for a substance-based legal framework.
The Madras High Court directed customs authorities to consider and decide a representation seeking provisional release of imported goods within four weeks. The Court held that deciding the request would not prejudice the ongoing investigation.
